Follow Us:

Case Law Details

Case Name : Sandeep Gupta Vs ITO (ITAT Delhi)
Related Assessment Year : 2017-18
Become a Premium member to Download. If you are already a Premium member, Login here to access.

Sandeep Gupta Vs ITO (ITAT Delhi)

A notice under the old Section 148 was issued on 24.06.2021. After the Supreme Court’s ruling in Ashish Agarwal, AO issued 148A(b) on 24.05.2022, passed an order u/s 148A(d) on 29.07.2022 & then issued a fresh notice u/s 148 on 30.07.2022—with approval from the PCIT.

Assessee argued that as per Union of India vs Rajeev Bansal (SC), once the new reassessment regime (post–1.4.2021) applies, the notice u/s 148 must have approval of the “specified authority” under Section 151(ii)—i.e., PC

Please become a Premium member. If you are already a Premium member, login here to access the full content.

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Ads Free tax News and Updates
Search Post by Date
February 2026
M T W T F S S
 1
2345678
9101112131415
16171819202122
232425262728